TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Sunday, December 25, 2016

WSJ Op-Ed:   Why This Rabbi Loves Christmas

Wall Street Journal op-ed: Why This Rabbi Loves Christmas: Christians and Jews Await the Messiah. The Only Debate Is If He’s Been Here Before, by Rabbi Michael Gotlieb (Santa Monica, CA):

Christmas fascinates me. I’m drawn to its history, its color, its atmosphere, its music. And, of course, I’m drawn to the fact that Jesus was a Jew. He was born a Jew, lived as a Jew and died a Jew. If for nothing else, I can appreciate Christmas as the celebration of one Jew’s epic birthday.

The 20th century philosopher and theologian Martin Buber would often begin lectures to ecumenical gatherings by stating that a key difference separating Jews and Christians is whether Jesus was the messiah. Christians believe he was, and they are awaiting his return. Jews believe that the messiah hasn’t yet come. His suggestion: Let’s all pray for the messiah—Christians and Jews alike. When he arrives, we’ll ask if he’s been here before.

Continue reading

December 25, 2016 in Legal Education, Tax | Permalink | Comments (0)

The IRS Scandal, Day 1326: Only 72 House Republicans Voted Against Delay In Impeachment Of IRS Commissioner

IRS Logo 2Atlanta Journal Constitution, House Refuses to Move Forward on Impeachment of IRS Chief:

A last minute effort in Congress to push for an impeachment vote against the head of the Internal Revenue Service fell far short of the votes needed for victory, leaving more conservative Republicans fuming about the message and the lack of support to further investigate the Obama Administration’s Tea Party targeting scandal.

Republicans led by Rep. Jim Jordan (R-OH) argued IRS Commissioner John Koskinen had deliberately refused to turn over documents to Congress, accusing him of actively impeding the Congressional investigation into the targeting of more conservative groups by the tax agency.

“Koskinen has gotten away with stonewalling Congress, obstructing justice, breaching public trust,” Jordan said. “It’s time Congress held him accountable.” ...

The final roll call though was not close, as the House voted 342-72 to send the matter to the Judiciary Committee, where it may simply die a quiet death. ... Here are the 72 Republicans who voted against delay on the IRS impeachment resolution:

Continue reading

December 25, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (0)

Saturday, December 24, 2016

'Twas The Night Before Christmas (Legal Edition)

Twas 6

Check out the original and legal versions of the classic poem, 'Twas the Night Before Christmas [click on chart to enlarge]:


Continue reading

December 24, 2016 in Legal Education, Tax | Permalink | Comments (1)

Happy Hanukkah, Hamilton-Style

From The Maccabeats, an a cappella group at Yeshiva University:


Continue reading

December 24, 2016 | Permalink | Comments (0)

Tax Prof Nancy Shurtz Blasts University Of Oregon For Improperly Releasing Error Filled Report As 'Public Retaliation And Shaming'


Tax Prof Nancy Shurtz has released this statement in response to the University of Oregon's release of a report concluding that she violated the university's anti-discrimination policy by wearing blackface to a Halloween party at her home:


On Wednesday, Dec. 21, 2016, the University of Oregon improperly released a flawed investigative report into events surrounding a Halloween party that I hosted in my home. This release violated rights of employees to confidentiality guaranteed by law. In addition, the report contains numerous mistakes, errors and omissions that if corrected would have put matters in a different light. For example, it ignored the anonymous grading process, the presence of many non-students as guests, and the deceptive emails that created a firestorm in the law school.

I, and my legal advisers, were preparing a response to the draft report. Although the University was aware of our intention to submit our corrections by noon (local time) yesterday and to deal with its errors in-house, the Provost’s office or its advisers cynically decided to try to publicly shame me instead.

Continue reading

December 24, 2016 in Legal Education, Tax | Permalink | Comments (8)

Students File $5 Million Class Action Lawsuit Against Charlotte Law School

FCFollowing up on my previous posts (links below):  ABA Journal, Students File $5 Million Class Action Against Charlotte School of Law:

Two students filed a $5 million class action lawsuit Friday against Charlotte School of Law and its parent company, Infilaw.

The complaint accuses the law school of engaging in misrepresentation, unjust enrichment, breach of fiduciary duty and constructive fraud. The filing follows the U.S. Department of Education announcement that as of Dec. 31, it plans to cut off the school’s federal student aid, for allegedly misleading current and prospective students about its ABA accreditation status.

Continue reading

December 24, 2016 in Legal Education | Permalink | Comments (3)

Merry Christmas From Tax Prof And City Council Member John Plecnik

Cleveland State Tax Prof and Willoughby Hills City Council Member John Plecnik (Cleveland State) has released this Christmas video:

December 24, 2016 in Legal Education, Tax | Permalink | Comments (0)

The IRS Scandal, Day 1325: House Impeachment Leader Grills Witness Over Giving Koskinen 'Excellence In Public Service' Award

IRS Logo 2Government Executive, Lawmaker Seeking to Impeach IRS Chief Targets Public Service Award:

[A] House oversight hearing was supposed to address time-and-attendance troubles at the U.S. Patent and Trademark Office. But one congressman actively seeking the impeachment of the Internal Revenue commissioner used his time to question a good-government nonprofit for having given IRS chief John Koskinen a public service award.

Rep. Jim Jordan, R-Ohio, acted a day after the full House voted 342-72 to refer an impeachment motion favored by the Freedom Caucus to the Ju­di­ciary Com­mit­tee, where observers expect it to die. (House leaders have expressed fears that the resolution would only tie up the Senate.)

At the House Oversight and Government Reform Committee subcommittee hearing on the Patent Office, Jordan reiterated his central complaint about Koskinen: that 422 backup tapes under congressional subpoena that may have contained 24,000 emails involving Lois Lerner, who was at the center of the dispute over alleged IRS bias against conservative nonprofits, were destroyed “on his watch.”

Jordan then zeroed in on David Chu, the president of the Institute for Defense Analyses who, separately, chaired the independent panel for the National Academy of Public Administration that performed a key study of Patent Office teleworking. “What does NAPA stand for?” Jordan asked. “Do you know who it gave the Elliot Richardson award to?” Chu did not recall. Jordan then stated it was Commissioner Koskinen who won the award last spring. “How was he chosen? Did he give money to NAPA?” Jordan asked Chu to speculate on “who was passed over” so Koskinen could get the award, but he declined.

Continue reading

December 24, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (2)

Friday, December 23, 2016

Cornell Pledges To Reduce Administrative Burdens On Faculty That Detract From Central Mission Of Excellence In Research And Teaching

CornellInside Higher Ed, Streamlining 'Shadow Work': Cornell Looks for Ways to Cut Time Professors Spend on Administrative Requirements, as Opposed to Teaching and Research:

Bagging our own groceries, printing out boarding passes, pumping our own gas — everyone's day involves some "shadow work," tasks that previously would have been performed by someone else paid to do them. But academics’ professional lives increasingly are subsumed by such shadow work, and the implications for their core efforts are stark. How much actual research does a researcher get to do, for example, when he or she spends hours a week on various administrative burdens?

While faculty shadow work is a widely acknowledged problem, it’s gone unaddressed at many institutions. It’s rarely, if ever, out of malice. But administrators who want some information think nothing of sending a survey to hundreds or thousands of professors and giving them a deadline. It only takes a click from a central office, but it's one more task for professors.

Cornell University is trying stem the tide with a new initiative aimed at recentering academic work on academics.

Continue reading

December 23, 2016 in Legal Education | Permalink | Comments (2)

Weekly SSRN Tax Article Review And Roundup

This week, David Gamage (UC-Berkeley, moving to Indiana) reviews a new article by Reuven Avi-Yonah (UC-Irvine) and Kimberly A. Clausing (Reed), Problems with Destination-Based Corporate Taxes and the Ryan Blueprint.

Gamage (2017)The House Republicans’ plans to reform the U.S. corporate tax have been the talk of tax policy town, as of late.  Based to at least some extent on the work of my soon-to-be-former colleague Alan Auerbach, the reforms being discussed would transform the corporate tax into a destination-based cash-flow form of taxation.   

Avi-Yonah and Clausing’s draft article critiques these plans.  As they conclude (p. 16):

“The Ryan Blueprint destination based cash-flow tax is not ready for prime-time. No other country had adopted a similar tax, and as the above analysis makes clear, there are myriad issues that would need to be worked through before any such tax were adopted. These issues are not small: the plan is incompatible with trade rules in a manner which harms our trading partners, it is incompatible with our treaty obligations, it is unlikely to put an end to income shifting, it generates political problems due to large numbers of companies that would experience adverse tax treatment changes, and it is likely to generate large revenue losses. In addition, there are important issues surrounding how exporters with losses would be handled (which could lead to inefficient mergers, etc.), how financial firms would be handled, and how U.S. state corporate tax systems would be affected.”  

Continue reading

December 23, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Weekly Legal Education Roundup

Tax Policy In The Trump Administration

Students, Faculty React To Department Of Education's Decision To Cut Off Federal Student Loans For Charlotte Law School

FCFollowing up on my previous posts:

Charlotte Business Journal, Charlotte Law Students Make Demands Via Petition:

On Wednesday, nearly 100 students had signed an online petition aimed at administrators that lists four specific demands. ...

Continue reading

December 23, 2016 in Legal Education | Permalink | Comments (3)

McDonald’s To Move Non-U.S. Tax Base From Luxembourg To U.K. Amid EU Tax Probe

McDonaldsWall Street Journal, McDonald’s to Move Non-U.S. Tax Base to the U.K.:

McDonald’s on Thursday said a large portion of its non-U.S. income would be taxed in the U.K. following a restructuring that shifts operations away from Luxembourg amid a probe by the European Union competition authority over its tax arrangements.

Continue reading

December 23, 2016 in Tax | Permalink | Comments (0)

Freshman Drops Out Of Kansas State With 4.0 GPA, Says College Is A Scam Because Students Learn Quadratic Equations, Not Taxes

K StateInside Higher Ed, Giving the Finger to K-State and General Education:

Billy Willson finished his first (and his last) semester at Kansas State University this week -- and in so doing has set off a debate there and beyond on the value of college and of general education in particular.

In a Facebook post, he announced that he was dropping out, despite having earned a 4.0 grade point average. He said that he would start his own business and learn more from that experience than anything he could hope to achieve at Kansas State or any college. He ran a photo of himself giving the finger to Kansas State, although he's since said he really wants to be doing that to all of higher education. ...

Continue reading

December 23, 2016 in Legal Education | Permalink | Comments (11)

The IRS Scandal, Day 1324: Ways & Means Committee Seeks Information From IRS About Continued Targeting Of Organizations Based On Political Beliefs — This Time, Pro-Israel Groups

IRS Logo 2House Ways & Means Committee Press Release, Brady, Roskam Send Letter Expressing Concern Over Continued IRS Targeting of Pro-Israel Groups:

House Ways and Means Committee Chairman Kevin Brady (R-TX) and Oversight Subcommittee Chairman Peter Roskam (R-IL) sent a letter to the Internal Revenue Service (IRS) requesting information regarding the agency’s practice and policies when reviewing an organization’s application for tax-exempt status, specifically when the organization expresses support for the State of Israel. This letter is another part of the Committee’s aggressive oversight to hold the IRS accountable to the American taxpayer.

Despite the IRS’s assurances that it has ceased its targeting of people based on their political or ideological beliefs, Chairmen Brady and Roskam are concerned about recent reports suggesting the Obama Administration has directed the agency to discriminate against organizations supporting the State of Israel. These reports are especially concerning in light of the IRS’s previous practice of giving special scrutiny to pro-Israel applications for tax-exempt status.   The Chairmen expressed their displeasure with the IRS’s discriminatory actions, writing:

“It is distressing that the United States government subjected Americans to discriminatory treatment because of their political and religious beliefs. It is more distressing that it took seven years for one such group to get fair treatment by the IRS, even as the IRS told Congress that it no longer discriminated against such groups. And perhaps most alarmingly, recent press accounts suggest that even after all of this history, the IRS might even be pursuing new discriminatory policies … Despite the IRS’s claim to Congress that it stopped political targeting in 2013, the IRS and Administration’s actions over the past seven years lend credibility to these reports.”

The Chairmen request that the IRS respond with its tax-exempt review policies and procedures by January 11, 2017.

Continue reading

December 23, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (1)

Thursday, December 22, 2016

Blackman:  University of Oregon Trampled The First Amendment To Punish Law Prof For Wearing Blackface To Halloween Party In Her Home


Following up on this morning's post, University Of Oregon Report: Tax Prof Nancy Shurtz Violated Anti-Discrimination Policy By Wearing Blackface To Halloween Party; Any Disciplinary Action Is Confidential:  Josh Blackman (South Texas), The Freedom of Speech at the University of Oregon:

The University of Oregon’s position is similar to the argument that the University of Oklahoma fraternity brothers, who sang racist songs on a bus, could be expelled because it created a “hostile educational environment.” If you haven’t heard this phrase before, get used to it — it is a nebulous standard which will used to punish all manner of constitutionally-protected speech. But this position is a smokescreen. Eugene Volokh explains in this post why there is no “hostile education environment” exception to the First Amendment — especially for speech at private functions. ...

This is a very, very dangerous standard. An off-campus event that a small number of students attended now gives rise to on-campus discipline because students (who did not even witness the event) feel compelled to “avoid the resulting negative environment.” If this is the standard, then anything and everything can create a “hostile educational environment.” Consider several examples I raise in my my forthcoming piece in the Georgetown Journal of Leg HTML al Ethics on Model Rule 8.4(g). What if a Professor made any of these remarks at a bar association function that was also attended by students?

Continue reading

December 22, 2016 in Legal Education | Permalink | Comments (1)

Estate Planning Practice Will Boom If Estate Tax Is Repealed

American Lawyer LogoAmerican Lawyer, Lawyers for the Wealthy Await Trump's Estate Tax Plan:

Donald Trump vowed to eliminate the estate tax during his presidential campaign, calling the 100-year-old tax "a disaster" and "a horrible weapon that has destroyed many families." If there are such families, the number is likely small, since very few Americans pay an estate tax. Last year only 4,918 estates owed money under the law, according to the Internal Revenue Service. That's because anyone with an estate worth less than $5.34 million, or $10.68 million for a couple, is exempt.

With Trump soon to take office, trust and estate lawyers who help rich clients minimize or avoid estate taxes don't appear panicked that a revenue stream for their practices is about to dry up. In fact, most anticipate being busier than ever.

Continue reading

December 22, 2016 in Tax | Permalink | Comments (1)

California Law School Bar Pass Rates Recalculated For New York: Stanford, UCB, USC > NYU; UCI, UCLA > Columbia; Chapman, Loyola, McGeorge, Pepperdine, Santa Clara, UCD, USD > Fordham

Continuing my coverage of the July 2016 California bar exam (links below):  Robert Anderson (Pepperdine), California Law School Bar Passage Rates Recalculated for the New York Bar:

I use the abysmal bar results from the July 2016 bar exam to illustrate the difference between California and another large state, New York. New York has a required passing score that is about average across the 50 states, whereas California has an unusually high required passing score. The table below shows just how different the results for California law schools would have been if California used the same passing score as New York. ...

This chart compares Rob's results for the California law schools' projected New York bar pass rates with the New York law schools' actual New York bar pass rates:


Continue reading

December 22, 2016 in Legal Education | Permalink | Comments (6)

Google Lowered 2015 Taxes by $3.6 Billion Using 'Double Irish With A Dutch Sandwich' Tax Structure

AlphabetBloomberg, Google Lowered 2015 Taxes by $3.6 Billion Using ‘Dutch Sandwich’:

Alphabet’s Google saved $3.6 billion in worldwide taxes in 2015 by moving 14.9 billion euros ($15.5 billion) to a Bermuda shell company, new regulatory filings in the Netherlands reveal.

The amount the company shifted through its Dutch subsidiary, Google Netherlands Holdings BV, and then on to a Bermuda mailbox was 40 percent greater than in 2014, according to filings the company made with the Dutch Chamber of Commerce on Dec. 12 and which were made available online Tuesday. ...

Alphabet moves the bulk of its non-U.S. profits through this Dutch subsidiary, which has no employees. The company has used the Netherlands company since 2004 as part of a tax structure dubbed a "Double Irish" and a "Dutch sandwich." By moving most of its international profits to Bermuda, the company was able to reduce its effective tax rate outside the U.S. to 6.4 percent in 2015, according to Alphabet’s filings with the U.S. Securities and Exchange Commission. ...

Continue reading

December 22, 2016 in Tax | Permalink | Comments (1)

University Of Oregon Report: Tax Prof Nancy Shurtz Violated Anti-Discrimination Policy By Wearing Blackface To Halloween Party; Any Disciplinary Action Is Confidential


University of Oregon, Provost Issues Statement and Report Regarding Investigation:

Dear members of the University of Oregon campus community,

A decision by Professor Nancy Shurtz to wear a Halloween costume that included black makeup on her face and hands at a party she hosted for UO law students, former students, and faculty members forced our campus to face some very difficult truths about racism, ignorance, and the state of inclusivity on our campus. Her costume mimicked the historic stereotype of blackface, and caused offense to many who witnessed it.

Today, I write with news of the disposition of the investigation led by the UO Office of Affirmative Action and Equal Opportunity as a result of complaints made to the law school following the event at her home on October 31. The investigation into whether Professor Shurtz violated any law or university policy was conducted by the Barran Liebman LLP law firm in Portland under the direction and guidance of the AAEO office and UO general counsel Kevin Reed.

Although the findings of such investigations are not usually released, in this case the public nature of the act, the resulting public outcry, its impact on campus climate, and the fact that Professor Shurtz already released a letter that identifies herself and her intentions, the university has determined that it best serves the public interest to release a redacted version of the report. A copy has been posted online.

Continue reading

December 22, 2016 in Legal Education, Tax | Permalink | Comments (5)

Minnesota Seeks To Hire A Tax Clinician

Minnesota LogoPosition Description: Visiting Assistant Professor of Clinical Law:

University of Minnesota Law Clinics, the clinical program of the University of Minnesota Law School, welcomes applicants for a visiting assistant professor position in its Ronald M. Mankoff Tax Clinic. The Tax Clinic is an in-house clinic partially subsidized with a grant from the IRS. The position is a 12-month, full-time position, and the entire position is contingent on funding through the IRS LITC program. The Tax Clinic enrolls twelve students and is a 7-credit course that runs Fall through Spring.

Continue reading

December 22, 2016 in Legal Education, Tax, Tax Prof Jobs | Permalink | Comments (0)

Muller:  As 1L Class Sizes Stabilize, One In Nine Law School Enrollees Are Not A Part Of A JD Program

Derek Muller (Pepperdine), As 1L Class Sizes Stabilize, One In Nine Law School Enrollees Are Not a Part of a JD Program:

[O]verall enrollment in in JD programs is starting to stabilize--not entirely, as the larger incoming classes work their way through the system and are replaced with smaller incoming classes. But total JD enrollment is now at a 42-year low, at 110,951. ...

In contrast, non-JD legal enrollment continues to grow steadily. It's up to 13,677 total enrolled in non-JD programs. ... Non-JD enrollment is [now] 11% of a law school's total enrollment.



December 22, 2016 in Legal Education | Permalink | Comments (0)

The IRS Scandal, Day 1323:  Tea Party Group Decries IRS's 'Latest Bob And Weave To Avoid Accountability'

IRS Logo 2Following up on yesterday's post, The IRS Scandal, Day 1322: Government Denies That It Continues To Harass Tea Party Group:  

Plaintiff Texas Patriots Tea Party’s Reply in Support of its Motion to Clarify Preliminary Injunction:

In its response, the IRS again reverses position. Three weeks ago, after it insisted it would deny TPTP unless it responded within 30 days, emergency relief was needed just to allow the current motion. Yet now, the IRS professes bewilderment: had TPTP only asked, its request would have been granted. This claim is stunning. Just a week before TPTP moved for relief, TPTP stated its position in a conference with the Court. A far from “amenable” IRS adamantly opposed it. The IRS rewrites history, perhaps, to obscure the true reason for its last-minute change of heart: it wants this Court to pronounce that the IRS’s new position is a benevolent accommodation of TPTP, outside of the “ordinary course.” This plea for the Court’s blessing is the sole remaining issue now that the IRS agrees to TPTP’s request, but this Court should deny it. The IRS’s latest bob and weave is another effort to avoid accountability. It cynically trades “accommodation” of TPTP for judicial approval of its continuing use of “neutral” policies that exacerbate the targeted groups’ injuries. Most depressingly, it shows that 42 months into this case, the IRS remains more focused on saving face than unwinding the harms it has caused.

Previous TaxProf Blog posts:


Continue reading

December 22, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (4)

Wednesday, December 21, 2016

Parrish:  More Thoughts On The ABA’s Proposed 75% Bar Passage Standard

ParrishTaxProf Blog op-ed:  More Thoughts on the ABA’s Bar Pass Standard Proposal, by Austen L. Parrish (Dean, Indiana):

Monday, in an op-ed on this blog, deans Craig Boise (Syracuse) and Andrew Morriss (Texas A&M) responded to a periodic column I write for the Indiana Lawyer. Deans Boise and Morriss disagreed with my conclusion that the ABA House of Delegates should reject the proposal to impose a 75% national bar pass standard as a requirement for accreditation.

If we disagreed simply over the wisdom of the proposed new ABA standard, I would not write. In their op-ed, however, Deans Boise and Morriss say that I believe that law schools “should not be held accountable for their students’ performance,” that the ABA should adopt standards “to ensure [law school] survival rather than the success of law students,” and that I believe “bar exams are merely devices to limit entry into the profession.” But that’s not what I wrote. Nor is it what I believe. And it’s not what others who share my concerns believe. On the contrary, as I said in my original piece, the ABA should withdraw accreditation from any school found to be predatory, as long as they are transparent in what they are doing.

Continue reading

December 21, 2016 in Legal Education | Permalink | Comments (2)

MIT Profs Push Moneyball Approach For Faculty Hiring And Tenure Decisions

MoneyballInside Higher Ed, Academic 'Moneyball':

MIT management professors push data-based model they say is more predictive of an academic's future research success than traditional methods of peer review in tenure.

Michael Lewis’s 2003 book, Moneyball — later made into a movie starring Brad Pitt — tells the story of how predictive analytics transformed the Oakland Athletics baseball team and, eventually, baseball itself. Data-based modeling has since transcended sport. It’s used in hiring investment bankers, for example. But is academe really ready for its own “moneyball moment” in terms of personnel decisions?

A group of management professors from the Massachusetts Institute of Technology think so, and they’ve published a new study [Tenure Analytics: Models for Predicting Research Impact)] on a data-driven model they say is more predictive of faculty research success than traditional peer-based tenure reviews. In fact, several of the authors argue in a related essay [‘Moneyball’ for Professors?] in MIT Sloan Management Review that it’s “ironic” that “one of the places where predictive analytics hasn’t yet made substantial inroads is in the place of its birth: the halls of academia. Tenure decisions for the scholars of computer science, economics and statistics — the very pioneers of quantitative metrics and predictive analytics — are often insulated from these tools.”

Continue reading

December 21, 2016 in Legal Education | Permalink | Comments (2)

ABA Sues Government For Retroactively Disqualifying Lawyers From Participation In Public Service Loan Forgiveness Program

ABA Logo (2016)New York Times, They Thought They Qualified for Student Loan Forgiveness. Years Later, the Government Changes Its Mind.:

Hundreds of thousands of people with piles of federal student loan debt had not been too concerned because they were counting on a federal government program that would forgive those loans if they worked at least 10 years in a public service job.

But what happens if the definition of “public service” seemed to change midway through that decade?

On Tuesday, the American Bar Association and four lawyers who thought they qualified filed suit against the Department of Education trying to answer that question. The department had informed several of them that their jobs would make them eligible for loan forgiveness, but they later received letters saying that the ruling had changed.

Continue reading

December 21, 2016 in Legal Education | Permalink | Comments (11)

Estate Planning After The Repeal of The Estate Tax

Kevin T. Keen (Baker & McKenzie, Zurich), The Only Thing Certain Is Uncertainty: The Future Of Estate Planning Without The Federal Estate Tax, 51 Real Prop. Tr. & Est. L.J. 129 (2016):

Given the current political environment, the possibility of a federal estate tax repeal has seemingly become more likely. The effect of a possible near-term repeal of the federal estate tax creates further uncertainty in a field that is constantly evolving. This uncertainty is nothing new. However, taking into consideration the substantial and cascading changes of the American Taxpayer Relief Act of 2012, focusing on current proposed legislation to repeal the estate tax is important to present estate planning efforts. ...

Continue reading

December 21, 2016 in Scholarship, Tax | Permalink | Comments (0)

Despite 'Horrific' 51% Bar Passage Rate, New UC-Hastings Dean Says School Is Poised To 'Catapult Into National Preeminence' Using NYU As A Model

UC Hastings LogoFollowing up on my recent posts:

The Recorder, UC-Hastings Law Dean to Focus on Bar Passage, Real Estate Development:

Now that he has been given the role full time, UC-Hastings College of the Law Chancellor and Dean David Faigman has big plans to bolster the school's stature, including improving what he called a "horrific" bar passage rate. Hastings' board of directors unanimously voted to keep Faigman on after a search committee evaluated nearly 100 candidates. ...

"I am absolutely incredibly optimistic about where we're going as a school, because I think we have the pieces in place to really catapult into national preeminence," Faigman said. "I have every intention of making UC-Hastings a national powerhouse." ...

Continue reading

December 21, 2016 in Legal Education | Permalink | Comments (10)

American Bar Foundation Seeks To Hire Visiting Scholar And Doctoral Fellow

American Bar FoundationFollowing up on my previous post, Access Group Awards $1.28 Million In Grants To Six Law Schools, ABA & ABF:  The American Bar Foundation seeks to hire a visiting scholar and the doctoral fellow. The goal of both programs is to advance scholarship examining access, affordability, and value in legal and higher education:

Continue reading

December 21, 2016 | Permalink | Comments (0)

Hayes Holderness (Illinois VAP) Accepts Tenure Track Position At Richmond

Holderness (2017)Hayes Holderness (Visiting Assistant Professor, Illinois) has accepted an entry-level tenure track position at Richmond:

Professor Holderness received his J.D., cum laude, and LL.M. in Taxation from the New York University School of Law. Before entering law teaching, he served as a Tax Policy Fellow for the United States Congress’ Joint Committee on Taxation, where he assisted in the drafting and analysis of proposed federal tax legislation. Professor Holderness was also a practicing attorney as a member of the state and local tax group of McDermott Will & Emery LLP, where he worked on a variety of tax matters. ...

Professor Holderness focuses his scholarship on issues of state and local taxation. Specifically, he is interested in the interaction between multiple overlapping levels of governmental jurisdiction and the effect of emerging technologies and means of doing business on current models of taxation.

His two most recent articles are:

Continue reading

December 21, 2016 in Scholarship, Tax | Permalink | Comments (2)

The IRS Scandal, Day 1322: Government Denies That It Continues To Harass Tea Party Group

IRS Logo 2Following up on my previous posts on NorCal Tea Party Patriots v. IRS, No 1:13-cv-00341 (S.D. Ohio):

United States' Response to Plaintiff's Motion to Clarify Preliminary Injunction (Dec. 14, 2016) (citations & footnotes omitted):

In its Motion, Plaintiff Texas Patriots Tea Party states that the relief it seeks is for the IRS to “finish developing TPTP as it was prepared to do in 2013 with any additional inquiry limited to (1) what the IRS had then identified as new issues raised in, or still to be clarified from, TPTP’s response to the second development letter; and (2) facts regarding TPTP’s activities on or before March 2013.” Prior to the filing of this Motion, TPTP did not inform the United States of the relief sought. Had TPTP done so, the United States would have been amenable to that relief and the parties likely would have been able to resolve the issue extra-judicially. In fact, on November 14, 2016, during a meet-and-confer telephone call regarding the TPTP development questions, counsel for the United States inquired whether TPTP’s concerns may be addressed by limiting the time frame of the questions to lessen the burden on TPTP. TPTP’s counsel dismissed the suggestion and, prior to the filing of the Motion, did not indicate any renewed interest in pursuing that avenue of resolution. However, the United States is still amenable to resolving this issue by limiting the requested information to the time period prior to March 2013. The United States is also amenable to resolving this matter by agreeing to allow TPTP to submit the additional information it believes would be relevant to establish whether it is entitled to tax exempt status. While the IRS issued the development letter in the ordinary course, TPTP can decide whether to respond fully, incompletely, or with different information. However, the United States requests that any Court order along those lines clarify that it is not in the ordinary course but is an accommodation for TPTP and require that any additional information be submitted within 30 days.

In the event TPTP is not amenable to the accommodations the United States is willing to make to resolve this Motion, the IRS is justified in pursuing answers to the questions it has posed to TPTP. TPTP argues that, by seeking additional information, the IRS is not processing its application in the “ordinary course,” but this argument rests on two faulty assumptions: (1) that TPTP’s application was complete and “on the path to approval” in August 2013 and (2) that the IRS does not ordinarily ask applicants to provide information about their activities covering a time frame of more than six to nine months. Neither of these assumptions is correct. Prior to the stay requested by TPTP, the IRS was processing its application in the ordinary course, and contrary to TPTP’s assertions, TPTP now seeks extraordinary treatment.

TPTP also seeks to poison the well by misrepresenting the facts of its case and falsely implying, without any basis, that Department of Justice (DOJ) counsel and IRS Chief Counsel (IRS Counsel) attorneys improperly influenced the processing of TPTP’s application. Plaintiff’s allegations break down under the weight of false assumptions and misleading recitations. Specifically, whether by design or mistake, TPTP makes two fundamentally incorrect factual assertions in telling its story. First, TPTP erroneously claims that it was “on the path to approval” in August 2013. This claim is based on a mischaracterization of the roles of Tax Law Specialist Emily Mangrum and IRS Counsel Preston Quesenberry in processing TPTP’s application and ignores the then-current process used to review applications. Second, and more disturbingly, TPTP makes false assumptions regarding material withheld under the attorney-client and work product privileges, incorrectly filling in the gaps to infer that the IRS Office of Chief Counsel and the Department of Justice inappropriately attempted to influence the processing of TPTP’s application. These inferences are demonstrably false. As a result of the severity of these accusations, the United States is compelled to release the unredacted documents, as the actual redacted text is both banal and consistent with the government’s position throughout this litigation. Reviewing these materials in their entirety establishes that TPTP’s interpretation of the timeline is without any basis in fact. Furthermore, TPTP’s argument that it was “on the path to approval” does not withstand scrutiny in light of the merits of TPTP’s application under 26 U.S.C. § 501(c)(4). Simply put, TPTP has not met its burden of showing that its campaign intervention activity falls within permissible limits, and that it qualifies for tax exempt status under § 501(c)(4). As a result, the IRS is within its rights to seek additional information to determine whether TPTP qualifies for tax exempt status. Finally, both the scope of the development questions and the nature of the timeframe are adapted from the template questions that the IRS uses for all organizations that raise issues similar to those raised by TPTP’s application. The IRS is processing TPTP’s application in the ordinary course and in compliance with this Court’s Order on TPTP’s Motion for Preliminary Injunction. No further “clarification” is needed. ...

TPTP bases its arguments on false assumptions bolstered by improper and demonstrably false insinuations of inappropriate involvement by DOJ and IRS counsel attorneys. However, the facts show that the IRS’s development questions are in the ordinary course. Accordingly, the IRS is in the process of complying with this Court’s Order to process TPTP’s application in the ordinary course. The United States is amenable to resolving this issue by limiting the time period of the information requested. The United States is also amenable to resolving this matter by agreeing to allow TPTP to submit the additional information it believes would be relevant to establish whether it is entitled to tax exempt status. While the IRS issued the development letter in the ordinary course, TPTP can decide whether to respond fully, incompletely, or with different information. However, the United States requests that any Court order along those lines clarify that this is an accommodation for TPTP, not the ordinary course, and require that TPTP submit any additional information within 30 days.

Continue reading

December 21, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (4)

Tuesday, December 20, 2016

More On The Department Of Education's Decision To Cut Off Federal Student Loans For Charlotte Law School

FCFollowing up on yesterday's post, It Begins . . . Department Of Education Cuts Off Federal Student Loans For Charlotte Law School, Effective Dec. 31:

  • Letter, Department of Education
  • Press Release, Department of Education
  • Statement, Department of Education
  • Statement, Barry Currier (Managing Director, ABA Section of Legal Education and Admissions to the Bar)
  • Statement, Charlotte Law School

ABA Journal, Federal Student Financial Aid Yanked at Charlotte School of Law:

“This is potentially a cataclysmic event for legal education. The Department of Education’s reasoning could easily be extended to other law schools,” Paul Caron, an associate dean and professor at Pepperdine School of Law, wrote in an email to the ABA Journal. “Hopefully, today’s action by the DOE will finally cause law schools to confront the existential crisis facing legal education,” says Caron, who writes at Tax Law Prof Blog.

Bloomberg Law: Will This Law School Close After Feds Cut Funding?, by Kyle McEntee:

Charlotte School of Law may be on the brink of closure, which, as I have argued, would be the just result for a school that continues to exploit students.

On Monday, the U.S. Department of Education announced it will end Charlotte School of Law’s access to federal student financial aid, also known as Title IV funds. As a result, students who plan to enroll next semester, which begins Jan 9, 2017, can no longer receive federal student loans.

Charlotte Law is among several dozen law schools that my organization, Law School Transparency, identified as using; exploitative admissions and retention policies. We argue these schools adopted such policies to maintain the flow of tuition dollars, usually paid for with federal student loans.

Continue reading

December 20, 2016 in Legal Education | Permalink | Comments (6)

Grewal:  The Un-Precedented Tax Court

Tax Court Logo 2Andy Grewal (Iowa), The Un-Precedented Tax Court, 101 Iowa L. Rev. 2065 (2016):

Around the turn of this century, a "highly-charged" debate erupted over unpublished federal appellate court opinions. Some argued that the common prohibition against citation to those opinions posed no constitutional problems, while others argued that no-citation rules improperly eliminated a significant check on the judicial power.

This debate might have been expected to reach, but has not yet reached, issues related to the purportedly nonprecedential nature of most Tax Court opinions. Under court practices, Memorandum Opinions nominally lack precedential value. And by Congressional fiat, Summary Opinions cannot be cited as precedent.

This Article explores the constitutional and practical problems raised by non-precedential Tax Court opinions.

Continue reading

December 20, 2016 in Scholarship, Tax | Permalink | Comments (0)

Wendi Adelson's Lawyer Lists Seven Reasons That 'Conclusively Establish Her Innocence' In Dan Markel's Murder — And Monitors Web Comments That May Give Rise To Defamation Actions Against Those Proclaiming Her Guilt

AdelsonFollowing up on my previous post, 'The Prosecution Does Not Believe That Wendi Ordered The Hit' On Dan Markel:  David Lat (Above the Law), The Dan Markel Case: Watch Your Words About Wendi Adelson:

[S]ome posters [on Websleuths] have criticized me because they disagree with my view that Wendi Adelson did not know in advance about the murder of her ex-husband Dan Markel and was not involved in planning it. ...

I am not a fan of Wendi Adelson as a person. She was perfectly nice the one time I met her in person, but I know from talking to Dan that she put him through hell. I thought that the way she handled the end of their marriage — taking the kids (and many of the marital possessions) and splitting while he was out of town, leaving behind a mattress with divorce papers on top — was just abominable. And I think it’s terrible — and terribly sad — that she has changed the names of her two children with Dan to remove all traces of him from their lives. (She changed their surnames from “Markel” to “Adelson” and also removed the middle name of one child who was named in honor of one of Dan’s late relatives.)

Continue reading

December 20, 2016 in Legal Education | Permalink | Comments (11)

A Practitioner's Guide To Section 2036

Leslie M. Levy, Section 2036 of the Internal Revenue Code: A Practitioner's Guide, 51 Real Prop. Tr. & Est. L.J. 75 (2016):

This Article summarizes the current law and issues surrounding section 2036 of the Internal Revenue Code (Code). Specifically, this Article examines retained rights that trigger section 2036. It also addresses the issues surrounding the definition of a “bona fide sale” and the different tests employed by different courts. Lastly, this Article examines the definition of “adequate and full consideration in money or money’s worth” and two highly debated issues in that area.

Continue reading

December 20, 2016 in Scholarship, Tax | Permalink | Comments (0)

Anderson:  Deans, Denial, And The California Bar Exam

California (2016)Following up on yesterday's TaxProf Blog op-ed by Deans Boise and Morriss, The Shameful Truth Is That Many Law Schools Have Admitted Students With Low LSAT Scores To Prop Up Tuition Revenue And Now Seek To Avoid Accountability For The Ensuing Poor Bar Passage Results:  Robert Anderson (Pepperdine), Deans, Denial, and the California Bar Exam:

On Thursday a number of California law deans wrote pieces in the Daily Journal criticizing the State Bar of California over the abysmally low bar passage rates some of their schools achieved on the July 2016 exam. Many of the deans' perspectives displayed a profound lack of understanding of how the bar exam works and even ventured into conspiracy theories, leading them to place the blame where it doesn't belong. Sadly, not of them pointed the finger where the blame actually belongs, which is with the deans and their faculties themselves. This is an illustration of the psychological defense mechanism called denial.

The reason that the 2016 pass rate declined so much is that deans, faculties, and to some extent parent universities are not willing to downsize faculty and class size adequately to meet the current lower demand for the JD degree, as I wrote previously. The deans didn't mention a word about this in their blame shifting exercise. I could spend days knocking down all the incorrect information disseminated by these deans, so I had to pick a few of the most egregiously uninformed comments to discuss. ...

Continue reading

December 20, 2016 in Legal Education | Permalink | Comments (5)

Apple Hits Back Over EU Irish-Tax Decision

Apple EUWall Street Journal, Apple Hits Back Over EU Irish-Tax Decision:

The European Commission, which released the details of its decision on Monday, says that Ireland was “inconsistent” in applying tax laws.

Apple on Monday fought back against the European Union’s decision that €13 billion ($13.6 billion) in tax breaks the company received from Ireland were illegal, as the feuding sides dug in for a protracted legal battle.

The iPhone maker filed its appeal on the day the European Commission disclosed new details of the 130-page decision from August, which ordered Ireland to recoup the allegedly unpaid taxes from Apple.

Continue reading

December 20, 2016 in Tax | Permalink | Comments (0)

The ABA’s Proposed 75% Bar Passage Rule And The Coming Legal Job Destruction Caused By Artificial Intelligence

ROSSDavid Barnhizer (Cleveland State), The ABA’s New 75% Bar Passage Rule:

The issue of ABA law school accreditation and the passage rates achieved by law schools is obviously quite volatile. The arguments pro and con the proposed ABA rule on accreditation and the need for law schools to achieve a 75% bar passage rate over a two year period contain hidden agendas that involve preset political positions and the self interest of a variety of groups, including the ABA, HBCU’s and law teachers who are already threatened by sharply falling enrollments.

I have tried to stay away from this issue for several reasons, one of which is that I am working away on a book on Artificial Intelligence/robotics (AI/robotics), job destruction and the resulting harm to the remnants of our “democracy” caused by having a very large number of chronically unemployed people who must somehow be supported in a system that has massive and growing governmental debt issues. As I write that book it has become increasingly apparent that job loss on all levels, including law, promises to be considerably more significant and rapid than we might think.

Continue reading

December 20, 2016 in Legal Education | Permalink | Comments (0)

The IRS Scandal, Day 1321: Maureen Dowd, Donald Trump, And The IRS Scandal

IRS Logo 2New York Times:  Election Therapy From My Basket of Deplorables, by Maureen Dowd:

My little basket of deplorables, as I call my conservative family, gloated with Trump toasts galore, and [my brother] Kevin presented me with his annual holiday column with an extra flourish. ... [H]ere is what Kevin, an affluent, educated suburbanite, has to say in his column, titled an “Election Therapy Guide for Liberals”:

Donald Trump pulled off one of the greatest political feats in modern history by defeating Hillary Clinton and the vaunted Clinton machine.

The election was a complete repudiation of Barack Obama: his fantasy world of political correctness, the politicization of the Justice Department and the I.R.S., an out-of-control E.P.A., his neutering of the military, his nonsupport of the police and his fixation on things like transgender bathrooms. Since he became president, his party has lost 63 House seats, 10 Senate seats and 14 governorships. ...

As Eddie Murphy so eloquently stated in the movie “48 Hrs.”: “There’s a new sheriff in town.” And he is going to be here for 1,461 days. Merry Christmas.

Continue reading

December 20, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (10)

Monday, December 19, 2016

It Begins . . . Department Of Education Cuts Off Federal Student Loans For Charlotte Law School, Effective Dec. 31

FCFollowing up on my previous post, ABA Places Charlotte Law School On Probation, Censures Valparaiso: U.S. Department of Education, Charlotte School of Law Denied Continued Access to Federal Student Aid Dollars:

The U.S. Department of Education today announced that on Dec. 31, 2016, it will end access to federal student financial aid for Charlotte School of Law (CSL), a for-profit member institution in the InfiLaw System. This action furthers the Department’s commitment to vigorously protect students, safeguard taxpayer dollars, and increase institutional accountability among postsecondary institutions.

Following a review of the relevant information, the Department concluded that CSL’s non-compliance with the fundamental standards set by its accreditor, the American Bar Association (ABA), resulted in its violation of the Higher Education Act, the Department’s regulations, and CSL’s Program Participation Agreement with the Department. Additionally, the Department concluded that CSL made substantial misrepresentations to current and prospective students regarding the nature and extent of its accreditation and the likelihood that its graduates would pass the bar exam. Both findings merit denial of the school’s request for continued participation in the federal student aid programs.

Continue reading

December 19, 2016 in Legal Education | Permalink | Comments (8)

Senate Uncovers 'Troubling' Aspects Of IRS Travel Policy

A Review of IRS Employee TravelSenate Finance Committee Majority Staff Report, A Review of IRS Employee Travel: Reductions in IRS Long-Term Travel Spending Needed:

The Committee’s review of IRS travel policies as well as the actual long-term travel habits of some of its employees have led to a number of troubling findings. The number of employees who travel more than half of the year and the cost at which they do so is simply unacceptable. These findings also raise questions about the travel habits of other IRS employees who were outside the scope of this review but who may have had longer travel assignments. More troubling is that the IRS has the tools within its grasp to significantly reduce travel per diem rates and yet it elects not to do so. While the IRS believes that it cannot limit payments to employees for travel expenses to levels below the per diem amount solely to reduce administrative costs, the Committee strongly disagrees with this assertion. The Committee urges the IRS to consider further internal guidance better defining long-term travel (not just for taxable purposes) and instructing approving officials to routinely reduce per diem rates for long-term travel in accordance with Section 301-11.200, Subpart C – Reduced Per Diem of the FTR and Section, Reduced Per Diem of the IRM.

Continue reading

December 19, 2016 in Congressional News, IRS News, Tax | Permalink | Comments (4)

Grewal:  Should Congress Impeach President Obama For His Emoluments Clause Violations?

Following up on my previous post, Trump’s Emolument Tax Problem:  Andy Grewal (Iowa), Should Congress Impeach Obama for His Emoluments Clause Violations?, Yale J. on Reg.: Notice & Comment (Dec. 13, 2016):

My prior post explained how ordinary business transactions between foreign governments and Trump businesses do not create violations of the foreign Emoluments Clause. That post concluded that the term “emolument” refers only to payments made in connection with the holding of an office, and does not refer to any conceivable foreign government payment. The prior post relied on Supreme Court opinions, Office of Legal Counsel opinions, definitions in legal dictionaries, and so on.

However, some commentators, most notably Professor Richard Painter (Minnesota) and Norm Eisen (Brookings Institution), have argued for a much broader definition of emolument. The legal basis for their interpretation remains unclear  because they make no mention of Supreme Court opinions, OLC opinions, or other legal authorities, but their article in The Atlantic defines emoluments as reaching anything of value.” (Their longer Brookings Institution report, co-authored with Larry Tribe, takes a similarly broad approach without citing relevant authorities. See page 11.) This post explains how their interpretation, if accepted, would support the impeachment of President Obama. ...

Continue reading

December 19, 2016 in Political News, Tax | Permalink | Comments (4)

Tax Policy In The Trump Administration

Boise & Morriss:  The Shameful Truth Is That Many Law Schools Have Admitted Students With Low LSAT Scores To Prop Up Tuition Revenue And Now Seek To Avoid Accountability For The Ensuing Poor Bar Passage Results

BMTaxProf Blog op-ed:  Preparing Graduates to Pass the Bar Exam Should Be a Central Obligation of All ABA-Accredited Law Schools, by Craig M. Boise (Dean, Syracuse) & Andrew P. Morriss (Dean, Texas A&M):

We write in response to Indiana University law dean Austen Parrish's recent op-ed in the Indiana Lawyer criticizing the new, higher bar passage standard approved last month by the ABA's Council on Legal Education and Admission to the Bar. See Indiana Dean: The ABA’s Troubling Focus on The Bar Exam, TaxProf Blog (Nov. 17, 2016).

Dean Parrish opposes the higher bar passage standard principally because he believes that the bar exams administered by virtually every state are not good measures of competence to practice law, and law schools therefore should not be held accountable for their students' performance on them. Unfortunately, Dean Parrish's conclusion does not follow from his premise and this mistake taints his analysis. No matter whether bar exams test practice skills or not, passing the bar exam is a hurdle that law graduates must clear to practice law. Preparing graduates to pass the bar exam has thus long been a centerpiece of legal education and represents a focus that is neither "emerging" nor "troubling." It is, in fact, a central obligation of all ABA-accredited law schools.

Continue reading

December 19, 2016 in Legal Education | Permalink | Comments (10)

Women Receive Lower Grades Than Men In Large Law School Classes

Daniel E. Ho (Stanford) & Mark G. Kelman (Stanford), Does Class Size Affect the Gender Gap? A Natural Experiment in Law, 43 J. Legal Stud. 291 (2014):

We study a unique natural experiment in which Stanford Law School randomly assigned first year students to small or large sections of mandatory courses from 2001 to 2011. We provide evidence that assignment to small sections closed a slight (but substantively and highly statistically significant) gender gap existing in large sections from 2001 to 2008; that reforms in 2008 that modified the grading system and instituted small graded writing and simulationintensive courses eliminated the gap entirely; and that women, if anything, outperformed men in small simulation-based courses. Our evidence suggests that pedagogical policy—particularly small class sizes—can reduce, and even reverse, achievement gaps in postgraduate education.

Figure 1

Continue reading

December 19, 2016 in Legal Education, Scholarship | Permalink | Comments (3)

The IRS Scandal, Day 1320:  How The GOP Establishment Teamed With Nancy Pelosi To Table Impeachment Vote On IRS Commissioner

IRS Logo 2Conservative Review, How the GOP Establishment Teamed With Nancy Pelosi to Save the Corrupt IRS Chief:

The last nail in the coffin went in handily.

After Rep. Jim Jordan R-Ohio, Freedom Caucus’ outgoing chairman, invoked a privileged resolution on Tuesday to force an impeachment vote on IRS Commissioner John Koskinen, the House voted 342-72 to refer the measure back to the Judiciary Committee, where it will gather dust for the indefinite future.

It was the last maneuver available to the House Freedom Caucus’s hopes of impeaching Koskinen, who they say has lied to Congress about the targeting of conservative groups.

Wednesday afternoon, Rep. Tim Huelskamp posted an instructive timeline of events on Facebook, outlining just how GOP leaders worked with Democratic Minority Leader Rep. Nancy Pelosi, D-Ca.  to kill the impeachment effort:

After learning of conservatives [sic] plans to force the House to take a recorded vote on the impeachment resolution, GOP leaders responded by making a deal with Nancy Pelosi to use a procedural gimmick to effectively kill the effort. The little-used ‘motion to refer’ sent the impeachment resolution back to committee where it is unlikely to ever see the light of day again.” Instead of waiting for a vote on the privileged resolution on Thursday —when lawmakers intended to vote on it — Pelosi led the House Democrats in a move to table the motion. The move failed 180 to 235.

Rep. Bob Goodlatte R-Va. then offered a motion to refer the resolution back to the Judiciary Committee, which has jurisdiction over impeachment hearings. Privileged resolutions must be voted on within two days of being offered, but Pelosi’s move to table the motion on Tuesday ensured an even swifter end to the impeachment measure. ...

This week’s defeat of the effort to impeach John Koskinen is the end of the line for the many Freedom Caucus members who’ve slaved away trying to do right by their constituents, for justice.

Continue reading

December 19, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (4)

TaxProf Blog Weekend Roundup

Sunday, December 18, 2016

For The First Time, Women Outnumber Men In American Law Schools (But Not At Elite Schools)

ABA Section On Legal Education (2016)Following up on my previous post, More Law Degrees For Women, But Fewer Good Jobs:  according to the just-released ABA law school data, for the first time in history, there are more women (55,766, 50.32%) than men (55,059, 49.68%) enrolled in American law schools. Women 1Ls (19,032, 51.4%) outnumber male 1Ls (18,058, 48.6%). Deborah Jones Merritt (Ohio State), A Milestone for Legal Education:

After crunching the latest disclosures, there remains a strong (and statistically significant) correlation between a law school’s US News rank and its percentage of female students: On average, the better ranked schools enroll a significantly smaller percentage of women students.

Eight of the Top 10, 20 of the Top 24, and 28 of the Top 36 law schools enroll more men than women.

Continue reading

December 18, 2016 in Legal Education | Permalink | Comments (0)

2016 Tannenwald Tax Writing Competition Winners

Tannenwald (2016)The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship has announced the winners of the 2016 tax writing competition:

First Prize $5,000:
Jesse Boretsky (Yale), Redefining a Blurry Line: A Proposal to Reform the Taxation of Pension Fund Business and Investment Income
Faculty Sponsor:  Yair Listokin

Second Prize (tie, $2,000):

Continue reading

December 18, 2016 in Scholarship, Tax, Teaching | Permalink | Comments (0)